瑞典的 Skandia 公司在1994年公布的世界上第一份智力资本报告引起了全世界的关注。随后,其他公司相继效仿,印度的 Rellance Industries Limited 公司在1997年也公布了其国内第一份智力资本报告。虽然,来自不同国家和地区的智力资本报告在内容和形式上存在较大差别,但从智力资本报告的发展历程来看,通过智力资本报告加强企业管理已成 Sweden’s Skandia company in 1994 released the world’s first intellectual capital report has aroused the world’s attention. Subsequently, other companies have followed suit, India’s Rellance Industries Limited in 1997 also announced its first domestic intellectual capital report. Although the intellectual capital reports from different countries and regions have great differences in content and form, from the development history of intellectual capital reports, the strengthening of enterprise management through intellectual capital reports has become